| 风险导向审计探析 |
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| 引用本文： | 王胜利,陈雪琴.风险导向审计探析[J].晋城职业技术学院学报,2012,5(6):83-84. |
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| 作者姓名： | 王胜利 陈雪琴 |
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| 作者单位： | 1. 晋城职业技术学院,山西 晋城,048026
2. 晋城陈明会计师事务所,山西 晋城,048000 |
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| 摘 要： | 经济竞争加剧使企业经营风险加大,从而审计风险也相应增加,在此背景下,制度基础审计得到进一步发展,形成了风险导向审计思想。本文从对制度基础审计的发展角度,剖析风险导向审计的精神,以及在新的审计准则中的体现。
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| 关 键 词： | 风险导向审计 应对 延伸 |
Analysis on the Risk-oriented Audit |
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| WANG Sheng-li
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CHEN Xue-qin.Analysis on the Risk-oriented Audit[J].Journal of Jincheng Institute of Technology,2012,5(6):83-84. |
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| Authors: | WANG Sheng-li CHEN Xue-qin |
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| Institution: | 1.Jincheng Institute of Technology,Jincheng Shanxi 048026,China; 2.Chenming Jincheng Accounting Firm,Jincheng Shanxi 048000,China) |
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| Abstract: | The aggravation of economic competition makes the business risk increase;as a result,the auditing risk also increases accordingly.Under this background,system basis audit has obtained further development which has formed the idea of risk-oriented audit.This article analyzes the spirit of risk-oriented audit and its reflection in the new auditing standards with the perspective of system basis audit development. |
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| Keywords: | risk-oriented audit coping strategies extension |
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